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一、当前煤炭企业成本管理工作存在的问题1.前一轮承包内容没有成本考核指标。统配煤矿前一轮总承包的内容是“两包、五定”。两包指包产量、包盈亏;五定指定安全控制指标、定煤炭质量指标、定原煤全员实物效率、定开拓进尺及“三个煤量”可采期、定固定资产设备完好率。这些内容虽能结合煤矿生产经营特点,符合以经济效益为中心,发展煤炭生产,提高产品质量,注意生产安全,保持企业发展后劲的商品经济发展规律。但考核承包者的主要指标中没有成本指标就无法分析、研究和考核生产经营管
First, the current problems in the cost management of coal enterprises 1. The previous round of contracting there is no cost assessment indicators. Unified coal mine general contracting content of the previous round is “two bags, five fixed.” The two packages refer to the output of the packages, including the profit and loss of the packages. The five designated safety control indicators, the fixed coal quality indicators, the full physical efficiency of the raw coal, the expansion measures and the “three coal quantities” are recoverable. Although these elements can be combined with the characteristics of coal production and management, in line with the economic benefits as the center, the development of coal production, improve product quality, pay attention to production safety and maintain the development potential of the development of commodity economy. However, the main indicators of assessment contractor without cost indicators can not analyze, research and assessment of production and management